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Statutory Residence Test on child under the age 18

Posted Wed, 25 Oct 2023 10:29:14 GMT by
Dear Sir/Madam, For the child the age is under 18 and who is fulltime studying in UK. does it get any diffenent to determine its UK resident status in Statutory Residence Test ( SRT) ? or it get another rule sets to determine its UK resident status ? Thanks in advance.
HMRC Admin 20 Response
Posted Fri, 27 Oct 2023 11:10:08 GMT by HMRC Admin 20 Response
Hi pcoreflysky core,
Its same test - accomodation and family will now be in respect of parents/grandparents.
Thank you.

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